Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax base

Dutt, Verena K.

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URN: urn:nbn:de:bsz:180-madoc-598494
Document Type: Doctoral dissertation
Year of publication: 2021
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Date of oral examination: 26 May 2021
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject: 330 Economics
Keywords (English): corporate taxation , country-by-country reporting , common corporate tax base , tax transparency , tax harmonization
Abstract: This thesis provides empirical and analytical evidence on the implications of two central measures that reflect the current effort in the European Union (EU) to increase transparency and harmonization in international corporate taxation, namely country-by-country reporting (CbCR) and a common corporate tax base (CCTB). The four main chapters of the thesis answer separate but interrelated research questions. Three chapters focus on the public CbCR for EU financial institutions. They analyze the investor reactions to the introduction of the disclosure requirement, the incremental information content of the published CbCR data with regard to the global activities of European banks and the extent of their profit shifting, and the heterogeneity and transparency in the reporting behavior. One chapter examines the consequences of a CCTB. It identifies necessary amendments to current national tax provisions and quantifies the impact of the CCTB on effective corporate tax burdens in the EU Member States.

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